Ethicon Sutures LTD v. Minister of National Revenue, [1983] CTC 2758, 83 DTC 674 -- text

Rip, TCJ:—This is an appeal by Ethicon Sutures Ltd against a notice of reassessment by the Minister of National Revenue, the respondent, in respect of the Appellant’s 1978 taxation year. The question in appeal is whether certain gains in the amount

C R Management LTD v. Minister of National Revenue, [1983] CTC 2754, 83 DTC 673 -- text

Bonner, TCJ:—This is an appeal from an assessment of income tax for the appellant’s 1981 taxation year. The sole issue is whether the appellant carried on in the year a “non-qualifying business’’, a term defined by paragraph 125(6)(f) of the

Skeena Northern Boat LTD v. Minister of National Revenue, [1983] CTC 2750, 83 DTC 699 -- text

Goetz, TCJ:—This appeal was heard by me in Vancouver, British Columbia, on October 29, 1982 in my capacity as a member of the Tax Review Board but this judgment is being rendered in my present capacity as a judge of the Tax Court of

Leonard Hunt v. Minister of National Revenue, [1983] CTC 2749, 83 DTC 694 -- text

Taylor, TCJ:—This is an application in Toronto, Ontario, on September 19, 1983, for an extension of time within which to file notices of objection against assessments for the years 1977 and 1979. The assessments at issue were dated November 5, 1981;

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